Samuel C. Stone and Susan C. Stone - Page 1

                                 T.C. Memo. 1996-507                                  

                               UNITED STATES TAX COURT                                

                 SAMUEL C. STONE AND SUSAN C. STONE, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 26039-93.               Filed November 13, 1996.            

               Samuel C. Stone, pro se.                                               
               Ann L. Baker, for respondent.                                          

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CARLUZZO, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.1  Respondent determined a deficiency in petitioners' 1991              

          1Unless otherwise indicated, all section references are to                  
          the Internal Revenue Code in effect for the year in issue.  All             
          Rule references are to the Tax Court Rules of Practice and                  

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